Member’s name: Rudolf Richard Hopfner
Date of Hearing: 15 November 2022
Tribunal: Appeals Tribunal
On 15 November 2022, the Appeals Tribunal heard an appeal by Mr Rudolf Hopfner against the determination of the Disciplinary Tribunal held on 5 July 2022:
The Disciplinary Tribunal found that Mr Hopfner breached Article 39(a)(ii)(F) of the 14 May 2019 Constitution, in that he had “been the subject of an adverse finding that has not been overturned on appeal in relation to the Member’s conduct, competence or recognition by any Court, professional body, statutory or other regulatory authority in any jurisdiction” in respect of a decision of the Tax Practitioners Board on 13 December 2018 to terminate his registration that was affirmed by the Administrative Appeals Tribunal on 3 June 2021.
The following penalty was imposed:
- Forfeiture of membership for a period of two years commencing 5 July 2022.
The Disciplinary Tribunal imposed a contribution of costs in the amount of $1802.20.
Mr Hopfner appealed the decision of the Disciplinary Tribunal on the basis that the penalty imposed was excessive in the circumstances and that the Disciplinary Tribunal failed to take a relevant consideration into account in the exercise of its power to impose such a penalty.
Penalty and Costs:
The Appeals Tribunal upheld the determination of the Disciplinary Tribunal and imposed the following additional conditions:
- Mr Hopfner must successfully complete the Ethics and Governance Segment of the CPA Program or its equivalent prior to any application for readmission.
- Mr Hopfner must undertake to complete a Best Practice Program Assessment or its equivalent to the satisfaction of the General Manager Professional Conduct within 12 months of obtaining a CPA Australia Public Practice Certificate.
The Appeals Tribunal also imposed additional costs in the amount of $2823.20 in relation to the Appeals Tribunal.